{"id":61680,"date":"2026-04-07T10:02:12","date_gmt":"2026-04-07T13:02:12","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=61680"},"modified":"2026-04-07T10:07:19","modified_gmt":"2026-04-07T13:07:19","slug":"receita-federal-atualiza-regras-da-csll-e-da-dctfweb-com-nova-instrucao-normativa","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/04\/07\/receita-federal-atualiza-regras-da-csll-e-da-dctfweb-com-nova-instrucao-normativa\/","title":{"rendered":"RECEITA FEDERAL ATUALIZA REGRAS DA CSLL E DA DCTFWEB COM NOVA INSTRU\u00c7\u00c3O NORMATIVA"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Norma inclui ajustes na declara\u00e7\u00e3o do adicional da CSLL e refor\u00e7a integra\u00e7\u00e3o com a DCTFWeb.<\/em><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Receita Federal publicou, no Di\u00e1rio Oficial da Uni\u00e3o de 6 de abril de 2026, a\u00a0<a href=\"https:\/\/in.gov.br\/en\/web\/dou\/-\/instrucao-normativa-rfb-n-2.319-de-30-de-marco-de-2026-697387472\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.319\/2026<\/a>, que promove altera\u00e7\u00f5es nas regras relacionadas \u00e0 Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) e \u00e0 Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais (DCTFWeb).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A norma atualiza a Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.228\/2024, que trata da adapta\u00e7\u00e3o da legisla\u00e7\u00e3o brasileira \u00e0s regras globais contra a eros\u00e3o da base tribut\u00e1ria (GloBE), e a Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.237\/2024, que disciplina a DCTFWeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Entre as principais mudan\u00e7as, est\u00e1 a defini\u00e7\u00e3o de que os valores referentes aos adicionais da CSLL dever\u00e3o ser informados na DCTFWeb correspondente ao sexto m\u00eas subsequente ao t\u00e9rmino do ano fiscal da jurisdi\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Al\u00e9m disso, a atualiza\u00e7\u00e3o inclui expressamente a CSLL e seu adicional \u2014 institu\u00eddo pela Lei n\u00ba 15.079\/2024 \u2014 no rol de tributos declarados por meio da DCTFWeb.<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Di\u00e1rio Oficial da Uni\u00e3o<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Publicado em:\u00a006\/04\/2026\u00a0|\u00a0Edi\u00e7\u00e3o:\u00a064\u00a0|\u00a0Se\u00e7\u00e3o: 1\u00a0|\u00a0P\u00e1gina:\u00a056<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00d3rg\u00e3o:\u00a0Minist\u00e9rio da Fazenda\/Secretaria Especial da Receita Federal do Brasil<\/strong><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\">INSTRU\u00c7\u00c3O NORMATIVA RFB N\u00ba 2.319, DE 30 DE MAR\u00c7O DE 2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Altera a Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.228, de 3 de outubro de 2024, que disp\u00f5e sobre a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido no processo de adapta\u00e7\u00e3o da legisla\u00e7\u00e3o brasileira \u00e0s regras Globais Contra a Eros\u00e3o da Base Tribut\u00e1ria, e a Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.237, de 4 de dezembro de 2024, que disp\u00f5e sobre a Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais \u2013 DCTFWeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O SECRET\u00c1RIO ESPECIAL DA RECEITA FEDERAL DO BRASIL, no uso da atribui\u00e7\u00e3o que lhe confere o art. 350, caput, inciso III, do Regimento Interno da Secretaria Especial da Receita Federal do Brasil, aprovado pela Portaria ME n\u00ba 284, de 27 de julho de 2020, e tendo em vista o disposto no art. 5\u00ba da Lei n\u00ba 14.973, de 16 de setembro de 2024, resolve:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Art. 1\u00ba A Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.228, de 3 de outubro de 2024, passa a vigorar com as seguintes altera\u00e7\u00f5es:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u201cArt. 73. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">4\u00ba Os valores relativos aos Adicionais da CSLL, atribu\u00eddos conforme o disposto nos arts. 70 a 72, dever\u00e3o ser informados na Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais \u2013 DCTFWeb relativa ao sexto m\u00eas subsequente ao do t\u00e9rmino do Ano Fiscal da jurisdi\u00e7\u00e3o.\u201d (NR)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Art. 2\u00ba A Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.237, de 4 de dezembro de 2024, passa a vigorar com as seguintes altera\u00e7\u00f5es:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u201cArt. 8\u00ba \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">V \u2013 Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido \u2013 CSLL e o Adicional da CSLL institu\u00eddo pela Lei n\u00ba 15.079, de 27 de dezembro de 2024;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u201d (NR)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Art. 3\u00ba Esta Instru\u00e7\u00e3o Normativa entra em vigor na data de sua publica\u00e7\u00e3o no Di\u00e1rio Oficial da Uni\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">ROBINSON SAKIYAMA BARREIRINHAS<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE:\u00a0 FENACON &#8211; POR FERNANDO OLIVAN<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Norma inclui ajustes na declara\u00e7\u00e3o do adicional da CSLL e [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-g2Q","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/61680"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=61680"}],"version-history":[{"count":2,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/61680\/revisions"}],"predecessor-version":[{"id":61686,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/61680\/revisions\/61686"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=61680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=61680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=61680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}